Article 199 ter A
Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund.For each year, the fund manager calculate…
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Showing 1321–1330 of 69879 articles for “Art. I-1°-a”
Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund.For each year, the fund manager calculate…
La retenue prévue au 2 de l'article 119 bis releases taxpayers domiciled outside France for tax purposes from the income tax due on the sums that have been subject to this withholding.
Prior to their issue, the "obligations foncières" and other senior debt referred to in 2° of I of Article L. 513-2 are subject to a programme defined with regard to the legal and contractual character…
A multi-year agreement on objectives and resources is signed between the State, the institution mentioned in article L. 5312-1, the association responsible for managing the fund for the professional i…
Pursuant to Article L. 3121-41, a company or establishment agreement or, failing that, a branch agreement or convention may define the terms and conditions of the organisation of working time and orga…
Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I o…
I. - A tax is established, known as the apprenticeship tax, the proceeds of which promote equal access to apprenticeship and contribute to the financing of actions aimed at developing apprenticeship u…
I.-For the application of the second paragraph of Article L. 232-25, the categories of legal persons who finance or invest, directly or indirectly, in companies, or provide services for the benefit of…
The tutor mentioned in articles R. 212-10-19 and R. 212-10-20 has the qualifications required by the decree for the diploma for which accreditation is requested. His duties are those defined in articl…
The administrative authority may, pursuant to 2° of Article L. 615-1, decide to implement an enforceable expulsion decision taken by one of the other Member States of the European Union, the Republic…
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